TY  - BOOK
AU  - Copley, Paul A.,
TI  - Essentials of accounting for governmental and not-for-profit organizations
SN  - 9781260570175
U1  - 657.83500973 
PY  - 2020///
CY  - New York
PB  - McGraw Hill Education
KW  - Non profit organizations
KW  - Accounting
KW  - Administrative agencies
KW  - Finance, Public
KW  - United States
N1  - Includes index
N2  - The focus of Copley's Essentials of Accounting for Governmental and Not-for-Profit Organizations, 14th edition is on the preparation of external financial statements which is a challenge for governmental reporting. Consistent with previous editions, the new 14th edition is best suited for instructors wanting to provide students with more concise coverage of the material with an approach similar to that used in practice. Specifically, day to day events are recorded at the fund level using the basis of accounting for fund financial statements. Governmental activities are recorded using the modified accrual basis. The fund-basis statements are then used as input in the preparation of government-wide statements. The preparation of government-wide statements is presented in an Excel worksheet
ER  -